093_HB0865enr HB0865 Enrolled LRB093 05713 SJM 05806 b 1 AN ACT in relation to taxes. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Department of Veterans Affairs Act is 5 amended by adding Section 2e as follows: 6 (20 ILCS 2805/2e new) 7 Sec. 2e. The World War II Illinois Veterans Memorial 8 Fund. There is created in the State treasury the World War 9 II Illinois Veterans Memorial Fund. The Department must make 10 grants from the Fund for the construction of a World War II 11 Illinois Veterans Memorial in Springfield, Illinois. 12 Section 10. The Illinois Income Tax Act is amended by 13 changing Sections 509 and 510 and by adding Section 507Z as 14 follows: 15 (35 ILCS 5/507Z new) 16 Sec. 507Z. World War II Illinois Veterans Memorial Fund 17 checkoff. Beginning with taxable years ending on or after 18 December 31, 2003, the Department shall print on its standard 19 individual income tax form a provision indicating that if the 20 taxpayer wishes to contribute to the World War II Illinois 21 Veterans Memorial Fund, as authorized by this amendatory Act 22 of the 93rd General Assembly, he or she may do so by stating 23 the amount of the contribution (not less than $1) on the 24 return and that the contribution will reduce the taxpayer's 25 refund or increase the amount of payment to accompany the 26 return. Failure to remit any amount of increased payment 27 shall reduce the contribution accordingly. This Section 28 shall not apply to any amended return. 29 The Department shall clearly state in its instructions to HB0865 Enrolled -2- LRB093 05713 SJM 05806 b 1 taxpayers and shall make it clear on the tax return form 2 itself that money donated to the World War II Illinois 3 Veterans Memorial Fund will go to fund a World War II 4 memorial to Illinois Veterans located in Springfield, 5 Illinois and will not go to the World War II Memorial Fund 6 created to fund a national World War II memorial in 7 Washington, D.C. 8 (35 ILCS 5/509) (from Ch. 120, par. 5-509) 9 Sec. 509. Tax checkoff explanations. All individual 10 income tax return forms shall contain appropriate 11 explanations and spaces to enable the taxpayers to designate 12 contributions to the following funds: the Child Abuse 13 Prevention Fund,
tothe Illinois Wildlife Preservation Fund 14 (as required by the Illinois Non-Game Wildlife Protection 15 Act), tothe Alzheimer's Disease Research Fund (as required 16 by the Alzheimer's Disease Research Act), tothe Assistance 17 to the Homeless Fund (as required by this Act), tothe Penny 18 Severns Breast and Cervical Cancer Research Fund, tothe 19 National World War II Memorial Fund, tothe Prostate Cancer 20 Research Fund, the Multiple Sclerosis Assistance Fund, the 21 World War II Illinois Veterans Memorial Fund, and tothe 22 Korean War Veterans National Museum and Library Fund. 23 Each form shall contain a statement that the 24 contributions will reduce the taxpayer's refund or increase 25 the amount of payment to accompany the return. Failure to 26 remit any amount of increased payment shall reduce the 27 contribution accordingly. 28 If, on October 1 of any year, the total contributions to 29 any one of the funds made under this Section do not equal 30 $100,000 or more, the explanations and spaces for designating 31 contributions to the fund shall be removed from the 32 individual income tax return forms for the following and all 33 subsequent years and all subsequent contributions to the fund HB0865 Enrolled -3- LRB093 05713 SJM 05806 b 1 shall be refunded to the taxpayer. 2 (Source: P.A. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99; 3 91-357, eff. 7-29-99; 91-833, eff. 1-1-01; 91-836, eff. 4 1-1-01; 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651, eff. 5 7-11-02; 92-772, eff. 8-6-02; revised 1-2-03.) 6 (35 ILCS 5/510) (from Ch. 120, par. 5-510) 7 Sec. 510. Determination of amounts contributed. The 8 Department shall determine the total amount contributed to 9 each of the following: the Child Abuse Prevention Fund, the 10 Illinois Wildlife Preservation Fund, the Assistance to the 11 Homeless Fund, the Alzheimer's Disease Research Fund, the 12 Penny Severns Breast and Cervical Cancer Research Fund, the 13 National World War II Memorial Fund, the Prostate Cancer 14 Research Fund, the Multiple Sclerosis Assistance Fund, the 15 World War II Illinois Veterans Memorial Fund, and the Korean 16 War Veterans National Museum and Library Fund; and shall 17 notify the State Comptroller and the State Treasurer of the 18 amounts to be transferred from the General Revenue Fund to 19 each fund, and upon receipt of such notification the State 20 Treasurer and Comptroller shall transfer the amounts. 21 (Source: P.A. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99; 22 91-833, eff. 1-1-01; 91-836, eff. 1-1-01; 92-84, eff. 7-1-02; 23 92-198, eff. 8-1-01; 92-651, eff. 7-11-02; 92-772, eff. 24 8-6-02.) 25 Section 15. The State Finance Act is amended by adding 26 Section 5.595 as follows: 27 (30 ILCS 105/5.595 new) 28 Sec. 5.595. The World War II Illinois Veterans Memorial 29 Fund. 30 Section 99. Effective date. This Act takes effect upon HB0865 Enrolled -4- LRB093 05713 SJM 05806 b 1 becoming law.